Pacific Film Laboratories Pty Ltd v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation[1970] HCA 36,1970-1009 HCA B
Year1970
Date1970
CourtHigh Court
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16 cases
1 books & journal articles
  • AUCTION HOUSE CATALOGUES OF PAINTINGS UNDER SINGAPORE COPYRIGHT LAW
    • Singapore
    • Singapore Academy of Law Journal No. 1997, December 1997
    • 1 December 1997
    ...in the manuscript. The same distinction was made in an Australian case, Pacific Film Laboratories Pty. Ltd v Commissioner of Taxation(1970) 121 CLR 154. 6 This is identical to the Australian equivalent — section 31(1)(b). The contrast provided in the different wording of section 3(5) of the......

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